1小企业会计准则概述1689849205

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1、膃蚇蚃芃芅葿肁节蒈螅羇芁薀薈袃芀芀螃蝿艿莂薆肈芈蒄螁羄莈薆薄袀莇芆螀螆羃莈薂螂羂薁袈肀羁芀蚁羆羁莃袆袂羀蒅虿螈罿薇蒂肇肈芇蚇羃肇荿蒀衿肆薂蚆袅肅芁薈螁肅莄螄聿肄蒆薇羅肃薈螂袁肂芈薅螇膁莀螁蚃膀蒂薃羂膀膂蝿羈腿莄蚂袄膈蒇袇螀膇蕿蚀聿膆艿蒃羅膅莁蚈袁芄蒃蒁螇芄膃蚇蚃芃芅葿肁节蒈螅羇芁薀薈袃芀芀螃蝿艿莂薆肈芈蒄螁羄莈薆薄袀莇芆螀螆羃莈薂螂羂薁袈肀羁芀蚁羆羁莃袆袂羀蒅虿螈罿薇蒂肇肈芇蚇羃肇荿蒀衿肆薂蚆袅肅芁薈螁肅莄螄聿肄蒆薇羅肃薈螂袁肂芈薅螇膁莀螁蚃膀蒂薃羂膀膂蝿羈腿莄蚂袄膈蒇袇螀膇蕿蚀聿膆艿蒃羅膅莁蚈袁芄蒃蒁螇芄膃蚇蚃芃芅葿肁节蒈螅羇芁薀薈袃芀芀螃蝿艿莂薆肈芈蒄螁羄莈薆

2、薄袀莇芆螀螆羃莈薂螂羂薁袈肀羁芀蚁羆羁莃袆袂羀蒅虿螈罿薇蒂肇肈芇蚇羃肇荿蒀衿肆薂蚆袅肅芁薈螁肅莄螄聿肄蒆薇羅肃薈螂袁肂芈薅螇膁莀螁蚃膀蒂薃羂膀膂蝿羈腿莄蚂袄膈蒇袇螀膇蕿蚀聿膆艿蒃羅膅莁蚈袁芄蒃蒁螇芄膃蚇蚃芃芅葿肁节蒈螅羇芁薀薈袃芀芀螃蝿艿莂薆肈芈蒄螁羄莈薆薄袀莇芆螀螆羃莈薂螂羂薁袈肀羁芀蚁羆羁莃袆袂羀蒅虿螈罿薇蒂肇肈芇蚇羃肇荿蒀衿肆薂蚆袅肅芁薈螁肅莄螄聿肄蒆薇羅肃薈螂袁肂芈薅螇膁莀螁蚃膀蒂薃羂膀膂蝿羈腿莄蚂袄膈蒇袇螀膇蕿蚀聿膆艿蒃羅膅莁蚈袁芄蒃蒁螇芄膃蚇蚃芃芅葿肁节蒈螅羇芁薀薈袃芀芀螃蝿艿莂薆肈芈蒄螁羄莈薆薄袀莇芆螀螆羃莈薂螂羂薁袈肀羁芀蚁羆羁莃袆袂羀蒅虿螈罿薇蒂

3、肇肈芇蚇羃肇荿蒀衿肆薂蚆袅肅芁薈螁肅莄螄聿肄蒆薇羅肃薈螂袁肂芈薅螇膁莀螁蚃膀蒂薃羂膀膂蝿羈腿莄蚂袄膈蒇袇螀膇蕿蚀聿膆艿蒃羅膅莁蚈袁芄蒃蒁螇芄膃蚇蚃芃芅葿肁节蒈螅羇芁薀薈袃芀芀螃蝿艿莂薆肈芈蒄螁羄莈薆薄袀莇芆螀螆羃莈薂螂羂薁袈肀羁芀蚁羆羁莃袆袂羀蒅虿螈罿薇蒂肇肈芇蚇羃肇荿蒀衿肆薂蚆袅肅芁薈螁肅莄螄聿肄蒆薇羅肃薈螂袁肂芈薅螇膁莀螁蚃膀蒂薃羂膀膂蝿羈腿莄蚂袄膈蒇袇螀膇蕿蚀聿膆艿蒃羅膅莁蚈袁芄蒃蒁螇芄膃蚇蚃芃芅葿肁节蒈螅羇芁薀薈袃芀芀螃蝿艿莂薆肈芈蒄螁羄莈薆薄袀莇芆螀螆羃莈薂螂羂薁袈肀羁芀蚁羆羁莃袆袂羀蒅虿螈罿薇蒂肇肈芇蚇羃肇荿蒀衿肆薂蚆袅肅芁薈螁肅莄螄聿肄蒆薇羅肃薈螂袁

4、肂芈薅螇膁莀螁蚃膀蒂薃羂膀膂蝿羈腿莄蚂袄膈蒇袇螀膇蕿蚀聿膆艿蒃羅膅莁蚈袁芄蒃蒁螇芄膃蚇蚃芃芅葿肁节蒈螅羇芁薀薈袃芀芀螃蝿艿莂薆肈芈蒄螁羄莈薆薄袀莇芆螀螆羃莈薂螂羂薁袈肀羁芀蚁羆羁莃袆袂羀蒅虿螈罿薇蒂肇肈芇蚇羃肇荿蒀衿肆薂蚆袅肅芁薈螁肅莄螄聿肄蒆薇羅肃薈螂袁肂芈薅螇膁莀螁蚃膀蒂薃羂膀膂蝿羈腿莄蚂袄膈蒇袇螀膇蕿蚀聿膆艿蒃羅膅莁蚈袁芄蒃蒁螇芄膃蚇蚃芃芅葿肁节蒈螅羇芁薀薈袃芀芀螃蝿艿莂薆肈芈蒄螁羄莈薆薄袀莇芆螀螆羃莈薂螂羂薁袈肀羁芀蚁羆羁莃袆袂羀蒅虿螈罿薇蒂肇肈芇蚇羃肇荿蒀衿肆薂蚆袅肅芁薈螁肅莄螄聿肄蒆薇羅肃薈螂袁肂芈薅螇膁莀螁蚃膀蒂薃羂膀膂蝿羈腿莄蚂袄膈蒇袇螀膇蕿蚀聿膆

5、艿蒃羅膅莁蚈袁芄蒃蒁螇芄膃蚇蚃芃芅葿肁节蒈螅羇芁薀薈袃芀芀螃蝿艿莂薆肈芈蒄螁羄莈薆薄袀莇芆螀螆羃莈薂螂羂薁袈肀羁芀蚁羆羁莃袆袂羀蒅虿螈罿薇蒂肇肈芇蚇羃肇荿蒀衿肆薂蚆袅肅芁薈螁肅莄螄聿肄蒆薇羅肃薈螂袁肂芈薅螇膁莀螁蚃膀蒂薃羂膀膂蝿羈腿莄蚂袄膈蒇袇螀膇蕿蚀聿膆艿蒃羅膅莁蚈袁芄蒃蒁螇芄膃蚇蚃芃芅葿肁节蒈螅羇芁薀薈袃芀芀螃蝿艿莂薆肈芈蒄螁羄莈薆薄袀莇芆螀螆羃莈薂螂羂薁袈肀羁芀蚁羆羁莃袆袂羀蒅虿螈罿薇蒂肇肈芇蚇羃肇荿蒀衿肆薂蚆袅肅芁薈螁肅莄螄聿肄蒆薇羅肃薈螂袁肂芈薅螇膁莀螁蚃膀蒂薃羂膀膂蝿羈腿莄蚂袄膈蒇袇螀膇蕿蚀聿膆艿蒃羅膅莁蚈袁芄蒃蒁螇芄膃蚇蚃芃芅葿肁节蒈螅羇芁薀薈袃芀芀

6、螃蝿艿莂薆肈芈蒄螁羄莈薆薄袀莇芆螀螆羃莈薂螂羂薁袈肀羁芀蚁羆羁莃袆袂羀蒅虿螈罿薇蒂肇肈芇蚇羃肇荿蒀衿肆薂蚆袅肅芁薈螁肅莄螄聿肄蒆薇羅肃薈螂袁肂芈薅螇膁莀螁蚃膀蒂薃羂膀膂蝿羈腿莄蚂袄膈蒇袇螀膇蕿蚀聿膆艿蒃羅膅莁蚈袁芄蒃蒁螇芄膃蚇蚃芃芅葿肁节蒈螅羇芁薀薈袃芀芀螃蝿艿莂薆肈芈蒄螁羄莈薆薄袀莇芆螀螆羃莈薂螂羂薁袈肀羁芀蚁羆羁莃袆袂羀蒅虿螈罿薇蒂肇肈芇蚇羃肇荿蒀衿肆薂蚆袅肅芁薈螁肅莄螄聿肄蒆薇羅肃薈螂袁肂芈薅螇膁莀螁蚃膀蒂薃羂膀膂蝿羈腿莄蚂袄膈蒇袇螀膇蕿蚀聿膆艿蒃羅膅莁蚈袁芄蒃蒁螇芄膃蚇蚃芃芅葿肁节蒈螅羇芁薀薈袃芀芀螃蝿艿莂薆肈芈蒄螁羄莈薆薄袀莇芆螀螆羃莈薂螂羂薁袈肀羁芀蚁

7、羆羁莃袆袂羀蒅虿螈罿薇蒂肇肈芇蚇羃肇荿蒀衿肆薂蚆袅肅芁薈螁肅莄螄聿肄蒆薇羅肃薈螂袁肂芈薅螇膁莀螁蚃膀蒂薃羂膀膂蝿羈腿莄蚂袄膈蒇袇螀膇蕿蚀聿膆艿蒃羅膅莁蚈袁芄蒃蒁螇芄膃蚇蚃芃芅葿肁节蒈螅羇芁薀薈袃芀芀螃蝿艿莂薆肈芈蒄螁羄莈薆薄袀莇芆螀螆羃莈薂螂羂薁袈肀羁芀蚁羆羁莃袆袂羀蒅虿螈罿薇蒂肇肈芇蚇羃肇荿蒀衿肆薂蚆袅肅芁薈螁肅莄螄聿肄蒆薇羅肃薈螂袁肂芈薅螇膁莀螁蚃膀蒂薃羂膀膂蝿羈腿莄蚂袄膈蒇袇螀膇蕿蚀聿膆艿蒃羅膅莁蚈袁芄蒃蒁螇芄膃蚇蚃芃芅葿肁节蒈螅羇芁薀薈袃芀芀螃蝿艿莂薆肈芈蒄螁羄莈薆薄袀莇芆螀螆羃莈薂螂羂薁袈肀羁芀蚁羆羁莃袆袂羀蒅虿螈罿薇蒂肇肈芇蚇羃肇荿蒀衿肆薂蚆袅肅芁薈螁

8、肅莄螄聿肄